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FOR RELEASE:
January 14, 2010
DiNapoli Audits Help Protect Taxpayer Money & Assets
Follow-up Reviews Find 15 School Districts Statewide Collectively Implemented 82 Percent of Comptroller's Audit Recommendations
The first 15 school district follow-up reviews conducted across the state found the districts collectively implemented 82 percent of the recommendations the State Comptroller's office included in its audits of the districts, according to State Comptroller Thomas P. DiNapoli. The school districts were previously audited by DiNapoli's office and auditors went back to the districts to see if they implemented state auditors' recommendations to better protect taxpayer dollars and assets.
"My office has completed audits of virtually all school districts and BOCES across the state," DiNapoli said. "Taxpayers have a right to know if their local school districts took action to address concerns identified by our audits so we are revisiting some of these districts.
"My office's first 15 follow-up reviews found school districts are taking the audits' recommendations for fiscal prudence seriously and have implemented the majority of the audits' recommended steps to better protect taxpayer dollars. Following up on these audits increases accountability of school districts and adds transparency to school districts' finances."
DiNapoli's auditors found five school districts implemented all of the recommendations in the audits of the districts. These districts are Brockport CSD, Hauppaugue UFSD, Jericho UFSD, Margaretville CSD and Sewanhaka CSD. An additional five districts fully implemented or partially implemented more than 80 percent of the audits' recommendations. These districts are Brentwood UFSD, Nanuet UFSD, Seaford UFSD, Vestal CSD and Warsaw CSD.
Commack UFSD and Haverstraw-Stony Point CSD each implemented 75 percent and 78 percent of the recommendations respectively. Two school districts – Valhalla UFSD and Canajoharie CSD – implemented 64 percent and 67 percent of the recommendations respectively. Penn Yan CSD was the only school district to implement none of the audit recommendations.
DiNapoli's office has 22 additional follow-up reviews of school districts currently underway.
To view each district's follow-up review and audit, click the links in the chart below.
| School District Follow-Up Reviews Completed | |||
Follow-Up Reviews |
Audit Released |
Previous Audit Findings |
County |
Failed to establish critical internal controls |
Suffolk |
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Weaknesses in controls over credit card purchases |
Monroe |
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Weaknesses in inventory procedures for electronic equipment; missing electronic equipment |
Montgomery |
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Lack of oversight for administrator expense accounts; failed to follow General Municipal Law when awarding contracts |
Suffolk |
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Better financial oversight could have reduced tax levy by $1 million; inaccurate financial information |
Suffolk |
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Improper accounting for a capital project; weaknesses in overtime procedures, purchases and claims auditing |
Rockland |
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Lack of documentation to support thousands of dollars in credit card purchases; board did not approve car lease for superintendent; weaknesses in handling of cash receipts and disbursements |
Nassau |
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Did not properly segregate cash receipt and disbursement duties; did not comply with procurement policy |
Delaware |
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Questionable overtime costs and overpayments to employees |
Rockland |
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Inadequate monitoring of budget status reports; paid $8,000 in credit card purchases without following proper procedures; incomplete capital asset inventory records |
Yates |
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Poor financial management practices |
Nassau |
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$1.8 million in professional service contracts awarded without competition; lacked a computer security policy |
Nassau |
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Spent $456,400 contrary to grant requirements and $38,500 more than necessary in life insurance premiums |
Westchester |
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Vestal CSD - |
$15,305 in questionable spending and inappropriate use of computers; could save $26,000 by shutting down computers at night |
Broome |
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Insufficient oversight of extra-classroom activity funds; to maintain adequate inventory records of its capital assets |
Wyoming |
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School District Accountability
In order to improve accountability of the state’s schools, DiNapoli’s office will audit all of New York’s school districts and Boards of Cooperative Educational Services by 2010. The State Comptroller’s office has completed 725 school audits and approximately six school audits are currently underway.
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NYC Phone: (212) 681-4840 Fax: (212) 681-7677
Internet: www.osc.state.ny.us
E-Mail: press@osc.state.ny.us